Printing, packing and freight for free calendars were not sale consideration and fell outside taxable turnover.

Charges for printing, packing and freight relating to calendars supplied free of cost did not constitute consideration for a sale under section 2(h) of the Central Sales Tax Act, 1956. The record showed no transfer of property in the calendars for money consideration, and the assessing authority had ignored that factual position. The appellate authority was correct in excluding the amount from tax, and the revisional authority was not justified in treating these sale-promotion expenses as taxable turnover. Accordingly, the disputed charges were not exigible to sales tax.

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Issues: Whether charges collected towards printing, packing and freight in respect of calendars supplied free of cost constituted taxable turnover or consideration for a sale within the meaning of section 2(h) of the Central Sales Tax Act, 1956.

Analysis: The disputed amount represented only printing, packing and freight charges. The calendars themselves were supplied free of cost, and the record did not show any transfer of property in the goods for money consideration. The assessing authority had not addressed this factual plea and proceeded on surmise. The appellate authority had therefore rightly excluded the amount from tax, and the revisional authority was not justified in treating such sale-promotion expenses as consideration for sale.

Conclusion: The charges for printing, packing and freight did not form part of taxable turnover and were not exigible to sales tax under section 2(h) of the Central Sales Tax Act, 1956.

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